CLA-2-18 :RR:NC:2:228
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd.
Suite 225
Rouses Point, NY 12979
RE: The tariff classification of three dessert products from Canada.
Dear Mr. Kavanaugh:
In your letter dated August 10, 2007, on behalf of Marie Morin Canada Inc., you requested a tariff classification ruling.
Ingredients breakdowns and descriptive literature for three products were forwarded with your request. A sample of the retail package for a similar product (Crème Brulee) was also submitted with your letter. Mousse au Chocolat is a chocolate mousse made from 42.5 percent chocolate, 12.7 percent egg yolks, 36.1 percent egg whites, and 8.5 percent butter. Crème au Chocolat is chocolate custard consisting of 64.1 percent milk, 19.2 percent whole eggs, 12.8 percent sugar, and 3.8 percent cocoa powder. The ready to eat desserts are imported in frozen condition, individually packed for retail sale in small glass ramekins containing 90 and 110 grams, respectively, 6 ramekins to a carton.
The applicable subheading for the Mousse au Chocolat will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the Crème au Chocolat if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa on a totally defatted basis, not elsewhere specified or included…other…other…dairy products described in additional U.S. note 1 to chapter 4…other…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4700, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to issue a classification ruling on the Tiramisu. Your request for a classification ruling should include a complete ingredients breakdown, by weight. Your literature states the Tiramisu is made with a soft sponge cake drenched in a light coffee flavor. The ingredients breakdown provided does not account for the cake component.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division